DENN (Denny's) Debt-to-Equity: -12.74 (As of Sep. 2025)

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Director of Data and Quant Analytics at GuruFocus
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DENN Denny's Corp DENN
60 GF Score
Price $6.25
GF Value $8.53
! 8 Warning Signs
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What is Denny's Debt-to-Equity?

Denny's DENN -0.16% 60 Debt-to-Equity is -12.74 as of Sep. 2025. GuruFocus rates DENN with a GF Score™ of 60/100 and a GF Value™ of $8.53. The stock has 8 warning signs investors should review.

Denny's's Short-Term Debt & Capital Lease Obligation for the quarter that ended in Sep. 2025 was $16.6 Mil. Denny's's Long-Term Debt & Capital Lease Obligation for the quarter that ended in Sep. 2025 was $399.9 Mil. Denny's's Total Stockholders Equity for the quarter that ended in Sep. 2025 was $-32.7 Mil. Denny's's debt to equity for the quarter that ended in Sep. 2025 was -12.74.

A high debt to equity ratio generally means that a company has been aggressive in financing its growth with debt. This can result in volatile earnings as a result of the additional interest expense.

The historical rank and industry rank for Denny's's Debt-to-Equity or its related term are showing as below:

DENN' s Debt-to-Equity Range Over the Past 10 Years
Min: -12.74   Med: -3.79   Max: -2.24
Current: -12.74

During the past 13 years, the highest Debt-to-Equity Ratio of Denny's was -2.24. The lowest was -12.74. And the median was -3.79.

DENN's Debt-to-Equity is not ranked
in the Restaurants industry.
Industry Median: 0.905 vs DENN: -12.74

Denny's  (NAS:DENN) Debt-to-Equity Explanation

In the calculation of Debt to Equity, we use the total of Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation divided by Total Stockholders Equity. In some calculations, Total Liabilities is used to for calculation.


Be Aware

Because a company can increase its ROE % by having more financial leverage, it is important to watch the leverage ratio when investing in high ROE % companies.


Denny's Debt-to-Equity Related Terms


Denny's Debt-to-Equity Historical Data

* Premium members only.

The historical data trend for Denny's's Debt-to-Equity can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Denny's Debt-to-Equity Chart

Denny's Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Debt-to-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.91 -4.98 -11.09 -6.31 -12.00

Denny's Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
Debt-to-Equity Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -7.42 -12.00 -11.41 -12.07 -12.74

DENN vs LOCO, BRCB, VENU: Debt-to-Equity Comparison

For the Restaurants subindustry, Denny's's Debt-to-Equity, along with its competitors' market caps and Debt-to-Equity data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Denny's Debt-to-Equity vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Denny's's Debt-to-Equity distribution charts can be found below:

* The bar in red indicates where Denny's's Debt-to-Equity falls into.


DENN
60GF Score
Denny's Corp DENN
Debt-to-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
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Denny's Debt-to-Equity Calculation

Debt to Equity measures the financial leverage a company has.

Denny's's Debt to Equity Ratio for the fiscal year that ended in Dec. 2024 is calculated as

Denny's's Debt to Equity Ratio for the quarter that ended in Sep. 2025 is calculated as

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Debt-to-Equity →
What does a Debt-to-Equity of -12.74 mean?
Denny's (DENN) has a Debt-to-Equity of -12.74 as of Sep. 2025. Debt-to-Equity ratio represents the ratio of total debt to total company equity. View historical data on Denny's and its competitors.
Is Denny's' Debt-to-Equity too high?
Denny's' current Debt-to-Equity is -12.74. Overall, Denny's has a GF Score™ of 60/100, reflecting its overall financial health beyond just this single metric.
How does Denny's' Debt-to-Equity compare to LOCO and BRCB?
Denny's' Debt-to-Equity of -12.74 can be compared against companies in the Restaurants industry. The industry median Debt-to-Equity is 0.91. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Debt-to-Equity for a Restaurants company?
The median Debt-to-Equity among Restaurants companies is 0.91, based on 320 companies in the industry. Companies in the top quartile (top 25%) have a Debt-to-Equity significantly above this median, while those in the bottom quartile fall well below. However, Debt-to-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Debt-to-Equity mean?
A high Debt-to-Equity can signal that a stock is expensive relative to its fundamentals. Debt-to-Equity ratio represents the ratio of total debt to total company equity. View historical data on Denny's and its competitors. For the Restaurants industry, the median Debt-to-Equity is 0.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Denny's's current Debt-to-Equity is -12.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Denny's stock overvalued right now?
Denny's (DENN) has a current Debt-to-Equity of -12.74. The stock's GF Value™ is $8.53, compared to a current price of $6.25 — trading 26.7% below its estimated fair value. The current Debt-to-Equity is -12.74. Denny's' overall GF Score™ is 60/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Debt-to-Equity calculated?
Debt-to-Equity is calculated from a company's financial statements. For Denny's (DENN), the current Debt-to-Equity is -12.74 as of Sep. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Denny's (DENN) Overvalued in 2026?

Based on GuruFocus' analysis, Denny's stock appears to be undervalued. The current stock price of $6.25 is trading 26.7% below its estimated GF Value™ of $8.53.

Key valuation signals for DENN:

  • Debt-to-Equity: -12.74
  • GF Value™: $8.53 vs. price of $6.25 (26.7% below fair value)
  • GF Score™: 60/100 with 8 warning signs

No single metric tells the full story. See the DENN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Denny's Business Description

Address 203 East Main Street, Spartanburg, SC, USA, 29319-9966
Denny's Corp is America's franchised full-service restaurant chains based on the number of restaurants. The company owns and operates the Denny's brand and the Keke's Breakfast Cafe brand. It provides Pancakes, Appetizers & Soups, Sandwiches & Salads, Breakfast Melts, Omelets, and others. The company generates its revenue from two sources: the sale of food and beverages and the collection of royalties, advertising revenue, initial and other fees, including occupancy revenue, from restaurants operated by their franchisees. Geographically operates in USA states as well as globally like Canada, Mexico, Guatemala, Indonesia, United Kingdom, New Zealand and others. Maximum revenue is from USA and Canada.
60GF Score

Get the complete analysis for DENN

Debt-to-Equity is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$6.25
Price
$8.53
GF Value